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Inheritance and gift tax statistics

Exemptions (as of 14 December, 2010) 1
Persons covered Euro

1 Law as of 14 December, 2010 (Annual Tax Act 2010).

2 As of 25 June 2017, taxpayers with limited tax liability have been granted a tax-free allowance up to and not exceeding the tax-free allowance granted in cases of unlimited tax liability (German Act for combating tax evasion), until 31 December 2008: 1,100 euros, 1 January 2009 to 24 June 2017: 2,000 euros.

Exemptions according2 to section 16 of the Inheritance and Gift Tax Act (unrestricted tax liability)
Spouse, same-sex partners (Act on Registered Partnership)500,000
Children and step-children, children of deceased (step-) children400,000
Children of (step-) children still alive200,000
Other descendants of (step-) children, (adoptive) parents and ancestors (only by reasons of death) 100,000
(Adoptive) parents and ancestors (only transfer by gift), brothers and sisters, nieces, nephews, step-parents, divorced spouse, dissolved same-sex partners (Act on Registered Partnership),children-in-law, parents-in-law 20,000
Other acquirers and special purpose allotments 20,000
Special maintenance allowance in case of transfer by reason of death according to section 17 of the Inheritance and Gift Tax Act
Spouse, same-sex partners (Act on Registered Partnership)256,000
Children up to 5 years of age 52,000
older than 5 and up to 10 years 41,000
older than 10 and up to 15 years 30,700
older than 15 and up to 20 years 20,500
older than 20 and up to completion of 27 years of age 10,300

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